Mukundakam Sharma, J. - (1.) This appeal is preferred by M/s Parle Bisleri Pvt. Ltd (formerly known as M/s Limca Flavours and Fragrances Ltd and Appellant herein) and is directed against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai which set aside the order of Commissioner of Central Excise, Ahmedabad. The Commissioner vide order-in-original No. 11/Commr/96 dated 16.9.1996, dropped all proceedings initiated against the Respondents in the Show Cause Notice F. No. V/22/15-18 DA 94 dated 24-2-94. However, on appeal, the CESTAT partly allowed the claim of the Revenue, and aggrieved by the same, the Appellant has approached this Court.
(2.) The facts may be stated in brief here. M/s. Parle Bisleri Pvt., the Appellant, manufactures soft drink flavours which are assigned code names, namely G-44T, L-33A, T-11PC, T-11P, R-66M, K-55T and L-22L. During the period from years 89-90 to 93-94, the Appellant availed of the benefit of Notifications 175/86 & 1/93 as an SSI unit. It is the holding company of M/s. Parle Exports Ltd. (PEL). The Appellant sells its product to PEL, Parle International Ltd. (PIL) and franchise bottlers of M/s. PEL. It maybe stated at the outset that the changes the Appellant underwent in its transformation from M/s Limca Flavours and Fragrances Ltd to M/s Parle Bisleri Pvt. Ltd bear no significance to the outcome of this appeal.
(3.) M/s. PEL uses the products sold by the Appellant to manufacture Non-alcoholic Beverages Base (NABB). In addition to NABB, M/s. PEL also manufactures flavours as the Appellant does. During the same period mentioned above, M/s PEL enjoyed the benefit of Notification No. 175/86 and 1/93 for the year 92-93 and 93-94. (Oct. 93). The flavours named above are researched and developed by PEL, but were allowed to be manufactured by the Appellant with the code names given by PEL. The flavours are used in the manufacture of beverages like Gold Spot, Limca, Rimzim etc.;